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    Central Excise

    Classification of goods - Fertilizers or Plant Growth Regulators...

    Goods Classification: ZP-770 Kg. Not Plant Growth Regulators Due to Minimal Enzyme Content Pre-July 3, 2010.

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    Central ExciseAugust 3, 2022Case LawsAT

    Classification of goods - Fertilizers or Plant Growth Regulators (ZP-770 Kg.) - It is seen that such enzymes help in plant growth regulation are present but in only small traces i.e. 0.26% and 0.53% prior to 03.07.2010. For the period after 03.07.2010, even the traces are absent - the impugned goods cannot be classified as plant growth regulator just because small trace of 6-BA and 4-CPA are present. - AT

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